Chap. 223.—An ACT to reimburse Jessie L. Randolph for money illegally paid
into the treasury of the Commonwealth of Virginia on account of erroneous
or illegal assessment of taxes against her for the years nineteen hundred and
twenty-eight and nineteen hundred and twenty-nine. [H B 370]

Approved March 27, 1934

Whereas, Jessie L. Randolph, a resident of the city of Washington,
District of Columbia, was married to Robert J. Randolph, a resident
of Middlesex county of the Commonwealth of Virginia; and,

Whereas, th. said Robert J. Randolph resided in Virginia for six
months or more during the years nineteen hundred and twenty-eight
and nineteen hundred and twenty-nine, but the said Jessie L. Randolph
did not reside within the Commonwealth of Virginia for six months
or upwards during either of said calendar years, namely nineteen hun-
dred and twenty-eight and nineteen hundred and twenty-nine; and,

Whereas, the said Jessie L. Randolph at the time of her marriage
entered into an agreement with her husband by which it was agreed
that her domicile should remain in the city of Washington, District of
Columbia; and,

Whereas, notwithstanding said agreement and the fact that the said
Jessie L. Randolph did not reside in Virginia with her said husband,
Robert J. Randolph, she was assessed with taxes on her intangible prop-
erty amounting for the year nineteen hundred and twenty-eight to the
sum of one thousand five hundred sixty-four dollars and seven cents
and for the year nineteen hundred and twenty-nine to one thousand six
hundred fifty-three dollars and nine cents, or a total of three thousand
two hundred seventeen dollars and sixteen cents for the years nineteen
hundred and twenty-eight and nineteen hundred and twenty-nine; and,

Whereas, the said Jessie L. Randolph paid the said sum of three
thousand two hundred seventeen dollars and sixteen cents under protest
into the State treasury and has received no refund or rebate or the
whole or any portion thereof; and,

Whereas, in the case of the Commonwealth versus Rutherfoord, one
hundred and sixty-nine S. E. nine hundred and nine, decided by the
Supreme Court of Appeals of Virginia on January fifteenth, nineteen
hundred and thirty-three, it was held that a married woman, living with
her husband on amicable terms was permitted to acquire a domicile in
another State separate from the husband’s domicile and that a married
woman who maintained her domicile outside of the State of Virginia
separate from her husband’s domicile in Virginia was not taxable for
income and intangible personal property taxes in Virginia; and,

Whereas, under the decision of the court of appeals in Common-
wealth versus Rutherfoord, one hundred and sixty-nine S. E. nine hun-
dred and nine, said taxes in the amount of three thousand two hundred
seventeen dollars and sixteen cents were unlawfully and illegally ex-
acted of the said Jessie L. Randolph and should be refunded to her;
now, therefore,

1. Be it enacted by the General Assembly of Virginia, That there
be and is hereby appropriated out of any money in the treasury of Vir-
ginia, not otherwise appropriated, the sum of three thousand two
hundred seventeen dollars and sixteen cents to reimburse the said Jessie
L. Randolph for the amounts illegally paid into the treasury of Virginia
aforesaid; and,

2. That the Comptroller be and is hereby directed to draw his war-
rant upon the Treasurer of Virginia in favor of the said Jessie L. Ran-
dolph for the sum of three thousand two hundred seventeen dollars
and sixteen cents, and to deliver the same to her or her attorney.

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